法人治理结构分权制衡是公司治理结构设置的基本原则；而目前部分国有企业在公司治理结构方面还存在一些问题，突出表现为分权与制衡的关系处置不当。试图探讨企业法人治理结构在实际操作中的完善措施。

Decentralization and balance of legal person's governance structure is one of the basic principles to be followed in the establishment of the enterprise governance structure. However, there exist some problems in the enterprise governance structures of some stateowned enterprises, with the problem of improper treatment of the relationship between decentralization and balance being most prominent. The paper tries to make some comments on the approaches to the perfecting of the legal person's governance structure of restructured stateowned enterprises.